A simpler way of giving
In January 2018, Chancellor Philip Hammond asked the Office of Tax Simplification to review inheritance tax. The key par...
Features
Features
Crunch time
Social Security, the EU and Brexit Although advisers will be aware that social security is a tax (and in many respects ...
Jaws 2
Background When I ran my first few discovery cases (including Charlton, Sanderson and Pattullo), it was necess...
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Considered revelations
The importance of residence and domicile Most taxing jurisdictions determine the extent to which they subject a person ...
Online help
An overview of LITRG’s technical website guidance – main text The remit that the Council of the Chartered Institute of ...
Where are we now?
The rules on what level of Stamp Duty Land Tax (SDLT) is payable have become increasingly more complex....
The Shariah compliant refinancing trap
The purchase of real estate, whether a principal private residence or an investment property, is normally funded in part...
The right route
On share acquisitions, purchasers customarily seek protection in the share purchase agreement (SPA) for historic exposur...
Cause for complaint
When should you consider making a complaint to HMRC?
On your radar
Among all the noise surrounding Brexit and HMRC’s implementation of Making Tax Digital (MTD), another significant VAT ch...